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Please use this identifier to cite or link to this item: http://hdl.handle.net/10373/595

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Title: Governance and social information disclosure – evidence from the UK
Authors: Parsa, Sepideh
Kouhy, Reza
Tzovas, Christos
Affiliation: University of Abertay Dundee. Dundee Business School
University of Abertay Dundee. Dundee Business School
Keywords: Social information
Information disclosure
Business governance
Transparency
Governance structures
Legitimacy
UK
United Kingdom
Corporate social responsibility
CSR
Issue Date: 2007
Publisher: Interscience Publishers
Type: Journal Article
Refereed: peer-reviewed
Rights: Published version (c)Interscience, available from http://dx.doi.org/doi:10.1504/IJBGE.2007.014313
Citation: Parsa, S., Kouhy, R. and Tzovas, C. 2007. Governance and social information disclosure – evidence from the UK. International Journal of Business Governance and Ethics. 3(3): pp.205 - 222. [Online] Available from http://dx.doi.org/doi:10.1504/IJBGE.2007.014313
Abstract: Theoretically, corporate social responsibility should be embedded in corporate governance structures. This paper presents evidence that this is not the case for listed UK companies. Our evidence shows that in the presence of less stringent regulatory requirements, companies tend to disclose less social information in comparison to mandatory governance information. The observed positive association between social and governance information disclosure levels provides supporting evidence that companies with more transparent governance structures tend to be socially conscientious. The paper also empirically shows that the level of social information disclosure tends to vary with the size and industrial affiliation of companies, providing further evidence that listed UK companies are still treating social information as a tool to project a legitimate image.
URI: http://hdl.handle.net/10373/595
ISSN: 1477-9048
Appears in Collections:Dundee Business School Collection

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